Disability pension of armed force - section - reg.,

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S RAMESH KUMAR (Querist)
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27 November 2015 Dear Experts,

we want to know the Disability Pension of Armed force Exemption section.

Thanks in advance.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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27 November 2015 Fully exempt vide the following instruction.

INSTRUCITON NO 2/2002 F. No. 200/51/99-ITAJ

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi.
The 2nd July, 2002.

To,
All the Chief Commissioners of Income - tax,
All the Directors General of Income-tax,

SUBJECT: Exemption from income tax to disability pension “disability element” and “ service element” of a disabled officer of the Indian Armed Forces – Instructions

Sir,

1. Reference have been received in the Board regarding exemptions income tax to disability pension, i.e. “ disability element” and “service element” of a disable officer of the Indian Armed Forces.

2. It appears that field formations in certain cases are not unitary allowing disability pension in spite of Boards – Instruction No 136 dated 14th January, 1970 [F.No.34/3/68-IT(A.I)

3. The matter has been re-examined in the Board and It has been decet to reiterate that the entire disability pension, i.e. “disability element” and “service element” of a disabled officer of the Indian Army Forces contains be exempt from income tax.

3. This may be brought to the notice of all the officers working under

Yours faithfully

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